Arvind Kumar Vs Directorate General of GST Intelligence (Punjab and Haryana High Court)
Summary: Punjab and Haryana High Court granted regular bail to Arvind Kumar in proceedings under Section 132(1) of the CGST Act, 2017 read with the relevant provisions of the Punjab GST Act and Section 20 of the IGST Act. The petitioner, proprietor of Bhumi Steel Traders, was alleged to have availed fake input tax credit invoices through bogus firms allegedly created and operated by other persons, causing loss of ₹18.22 crore to the State Exchequer. The Court noted that the petitioner had already undergone incarceration for two months and six days, the main accused had been granted bail, his antecedents were clean, nothing had been recovered from his premises, and investigation/interrogation concerning other persons was continuing.
Holding that indefinite detention would serve no purpose and referring to the presumption of innocence, the Court relied upon Dataram v. State of Uttar Pradesh, where the Supreme Court reiterated that bail is the general rule and jail an exception. The High Court also referred to the Article 21 right to speedy trial and the Supreme Court ruling in Balwinder Singh v. State of Punjab. Consequently, the petitioner was directed to be released on regular bail on furnishing bail and surety bonds to the satisfaction of the Trial Court/Duty Magistrate, while clarifying that the observations in the order would not constitute an opinion on the merits of the case.
